Ring-Fencing Mining Income
The IGF's new toolkit offers practical guidance on when and how governments can use ring-fencing rules, drawing on the experiences of resource-rich countries.
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Protecting the Right to Tax Mining Income
This practice note is a tool to help resource-rich governments protect their tax base from risks associated with tax treaties.
Mining Tax Policy Responses to COVID-19
The COVID-19 pandemic is first and foremost a humanitarian crisis. The level and type of relief required will vary by sector, and company, which is why IGF and ATAF have prepared this guide in English, French, and Spanish for resource-rich developing countries specifically.
Insights on Incentives: Tax competition in mining
This paper highlights key findings from an analysis of the IGF Mining Tax Incentives Database, a collection of files comparing the fiscal regimes of 104 mining projects across 21 countries.